1. Irish Company Law
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  1. Companies (Auditing and Accounting) Act 2003 (No. 44)
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Published date: 23 December 2003

Companies (Auditing and Accounting) Act 2003 (No. 44)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Introductory Text
Acts Referred to
Part 1 Preliminary Matters (ss. 1-3)
Repealed
 1. Short title, collective citation and construction.
Repealed
 2. Commencement.
Repealed
 3. Interpretation.
Part 2 Irish Auditing and Accounting Supervisory Authority (ss. 4-33)
Repealed
 4. Interpretation of this Part.
Repealed
 5. Establishment of Supervisory Authority.
Repealed
 6. Membership.
Repealed
 7. Alterations in memorandum and articles of association.
Repealed
 8. Objects.
Repealed
 9. Functions.
Repealed
 10. General powers.
Repealed
 11. Board of directors.
Repealed
 12. Chief executive officer.
Repealed
 13. Work programme.
Repealed
 14. Funding.
Repealed
 14A. Funding in respect of functions of Supervisory Authority under certain regulations.
Repealed
 15. Reserve fund and levy.
Repealed
 16. Excess revenue.
Repealed
 17. Staff.
Repealed
 18. Disclosure of interests by directors.
Repealed
 19. Disclosure of interests by staff.
Repealed
 20. Superannuation.
Repealed
 21. Accounts and audit.
Repealed
 22. Accountability mechanisms.
Repealed
 23. Intervention in disciplinary process of prescribed accountancy bodies.
Repealed
 24. Investigation of possible breaches of standards of prescribed accountancy bodies.
Repealed
 25. Review of members of recognised accountancy bodies.
Repealed
 26. Review of whether accounts comply with Companies Acts.
Repealed
 27. Delegation of Supervisory Authority's functions and powers.
Repealed
 28. Hearings, privileges and procedural rules.
Repealed
 29. Appeals to and orders of High Court, including orders confirming decisions of Supervisory Authority.
Repealed
 30. Supervisory Authority's seal and instruments.
Repealed
 31. Confidentiality of information.
Repealed
 32. Transfer of certain functions to Supervisory Authority and related transitional provisions.
Repealed
 33. Liability of Supervisory Authority for acts, omissions, etc.
Part 3 Other Measures to Strengthen the Regulation of Auditors (ss. 34-47)
Repealed
 34. Amendment of section 182 of Act of 1990 (interpretation of Part X).
Repealed
 35. Amendment of section 187 of Act of 1990 (qualifications for appointment as auditor).
Repealed
 36. Amendment of Act of 1990 - new section 192A.
Repealed
 37. Amendment of section 194 of Act of 1990 (duty of auditors).
Repealed
 38. Amendment of section 198 of Act of 1990 (register of auditors).
Repealed
 39. Amendment of section 199 of Act of 1990 (provisions concerning register of auditors).
Repealed
 40. Amendment of section 200 of Act of 1990 (duty to keep registrar informed).
Repealed
 41. Amendment of Act of 1990 - new section 205A.
Repealed
 42. Amendment of Act of 1990 - new section 205B.
Repealed
 43. Amendment of Act of 1990 - new section 205C.
Repealed
 44. Amendment of Act of 1990 - new section 205D.
Repealed
 45. Amendment of Act of 1990 - new sections 205E and 205F.
Repealed
 46. Amendment of section 127 of Act of 1963 (annual return date).
Repealed
 47. Amendment of section 128 of Act of 1963 (documents to be annexed to annual return).
Part 4 Regulations and Miscellaneous Matters (ss. 48-59)
Repealed
 48. Minister's power to make regulations.
Repealed
 49. Prior approval by Oireachtas required for certain regulations.
Repealed
 50. Laying of other regulations before Oireachtas.
Repealed
 51. Amendment of Company Law Enforcement Act 2001.
Repealed
 52. Amendment of Company Law Enforcement Act 2001 (certificate evidence).
Repealed
 53. Amendment of Companies (Amendment) (No. 2) Act 1999 (exemption from requirement to have accounts audited).
Repealed
 54. Amendment of section 43 of Companies (Amendment) (No. 2) Act 1999 (Company to have director resident in State).
Repealed
 55. Amendment of section 13 of Companies (Amendment) Act 1982.
Repealed
 56. Amendment of section 200 of Act of 1963 (avoidance of provisions exempting officers and auditors from liability).
Repealed
 57. Amendment of Companies Acts (default provisions).
Repealed
 58. Amendment of Defamation Act 1961.
Repealed
 59. Revocation of regulations.
Repealed
 Schedule 1 Transfer of Functions to Supervisory Authority
Repealed
 Schedule 2
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